审计执法环境存在的问题和措施研究  

Research on the Existing Problems and Measures of the Audit Law Enforcement Environment

作　　者：倪震 NI Zhen(Shi Liang School of Law,Changzhou University,Changzhou 213164,China)

机构地区：[1]常州大学史良法学院,江苏常州213164

出　　处：《中小企业管理与科技》2022年第2期123-125,共3页Management & Technology of SME

基　　金：教育部规划基金项目:《民法典》实施背景下我国生态环境损害救济法律机制构建研究(21YJA820004)。

摘　　要：审计部门既是综合经济监督部门,也是国家经济监督体系中的执法机关,其审计执法环境的好坏直接影响到国家经济秩序。因此,有必要对当前该环境存在的问题及相关措施开展研究,明确影响该环境的经济因素、社会因素和体制因素等。在此基础上,应针对审计执法管理体制与社会改革需求不匹配、审计执法体系不完善等问题,提出提升社会对审计执法的认可度、创新审计管理体系、构建相关部门联动机制、实现审计执法理论与实践的融合、净化会计行为环境等措施,以期为促进审计执法工作的顺利开展提供创新思路。The audit department is not only a comprehensive economic supervision department,but also a law enforcement organ in the national economic supervision system.The quality of its audit law enforcement environment directly affects the national economic order.Therefore,the paper studies the existing problems and relevant measures of this environment,and defines the economic,social and institutional factors affecting this environment.Based on this,aiming at the problems such as the mismatch between the audit law enforcement management institution and the needs of social reform and the imperfection of the audit law enforcement system,the paper puts forward some measures,such as improving the social recognition of audit law enforcement,innovating the audit management system,constructing the linkage mechanism of relevant departments,realizing the integration of audit law enforcement theory and practice,and purifying the accounting behavior environment,so as to provide innovative ideas for promoting the smooth development of audit law enforcement work.

关 键 词：审计执法 执法环境 审计管理 多部门联动 

分 类 号：F239.22[经济管理—会计学]